Simkin & Norman's 12th Edition of Concepts of Accounting Information Systems builds upon previous issues with more in-depth focus on topical issues essential to accountants such as Sarbanes-Oxley, Cobit Version 4, XBRL, and of risk and governance in a much more concise, user-friendly way. More Case in Point sections highlight how the concepts are applied in the field and additional multiple choice questions have been added at the end of the chapters to help reinforce the material. An enhanced and updated database chapter also provides hands-on instruction in Microsoft Access. INDICE: PART ONE AN INTRODUCTION TO AISs CHAPTER 1 Accounting Information Systems and the AccountantIntroductionWhat Are Accounting Information Systems?What's New in Accounting Information Systems?Accounting and ITCareers in Accounting Information SystemsCHAPTER 2 Information Technology and AISsIntroductionThe Importance of Information Technology to AccountantsInput, Processing, and Output DevicesSecondary Storage DevicesData Communications and NetworksComputer SoftwarePART TWO DATABASES CHAPTER 3 Data Modeling IntroductionAn Overview of DatabasesSteps in Modeling a Database Using the REA ApproachNormalizationCHAPTER 4 Organizing and Manipulating the Data in Databases IntroductionCreating Database Tables in Microsoft AccessEntering Data in Database TablesExtracting Data from Databases: Data Manipulation Languages (DMLs)Recent Database Advances and Data WarehousesCHAPTER 5 Database Forms and Reports IntroductionFormsReportsPART THREE DOCUMENTING BUSINESS PROCESSES CHAPTER 6 Documenting AccountingInformation SystemsIntroductionWhy Documentation is ImportantPrimary Documentation MethodsOther Documentation MethodsEnd-User Computing and DocumentationCHAPTER 7 AISs and Business Processes I IntroductionBusiness Process FundamentalsCollecting and Reporting Accounting InformationThe Sales ProcessThe Purchasing ProcessCurrent Trends in Business ProcessesCHAPTER 8 AISs and Business Processes IIIntroductionThe Resource Management ProcessThe Production ProcessThe Financing ProcessBusiness Processes in Special Industries Business Process ReengineeringPART FOUR INTERNAL CONTROL SYSTEMS AND COMPUTER CRIME, ETHICS, AND PRIVACYCHAPTER 9 Introduction to Internal Control SystemsIntroduction1992 COSO ReportUpdates on Risk AssessmentExamples of Control Activities Update on Monitoring2011 COBIT, Version 5Types of ControlsEvaluating Controls CHAPTER 10 Computer Controls for Organizations and AISs IntroductionEnterprise Level ControlsGeneral Controls for Information Technology Application Controls for TransactionProcessingCHAPTER 11 Computer Crime, Fraud, Ethics, and Privacy IntroductionComputer Crime, Abuse, and FraudExamples of Computer CrimePreventing Computer Crime and FraudEthical Issues, Privacy, and Identity TheftPART FIVE SPECIAL TOPICS IN ACCOUNTING INFORMATION SYSTEMSCHAPTER 12 Information Technology Auditing IntroductionThe Audit FunctionThe IT Auditor's ToolkitAuditing Computerized AISInformation Technology Auditing TodayCHAPTER 13 Developing and ImplementingEffective AISsIntroductionThe System Development Life CycleSystems PlanningSystems AnalysisDetailed Systems DesignImplementation, Follow-Up, and MaintenanceCHAPTER 14 Accounting on the Internet IntroductionThe Internet and World WideWebXBRL - Financial Reporting on the InternetElectronic BusinessPrivacy and Security on the InternetCHAPTER 15 Accounting and Enterprise Software IntroductionIntegrated Accounting Software Enterprise-Wide Information SystemsSelectinga Software PackageGlossaryIndex
- ISBN: 978-1-118-09235-4
- Editorial: John Wiley & Sons
- Encuadernacion: Rústica
- Páginas: 476
- Fecha Publicación: 23/02/2012
- Nº Volúmenes: 1
- Idioma: Inglés